ssification, you may request a private latter ruling from the IRS under. the-guidelines in Revenue pinata 2004-1, 2004-2. I.R.8. 1.-(er eapeWeading Retenal Procedure 1Or the year at. LASua). Vote: Certain tax classifiCation election:* canbe'reinanted *filing Form 0632, entity amdflostloo 824lecion. Soo